Income Tax Act, ITAT decisions, High Court and Supreme Court rulings, CBDT circulars and notifications. Curated headnotes, section-wise indexing, full text on login.
ITAT : Chandigarh ITAT Upholds Taxability of Interest on Enhanced Compensation under “Income from Other Sources”; Directs Mandatory 50% Deduction as per Section 57(iv) in Accordance with Jurisdictional High Court Ruling
ITAT : Delhi ITAT Invalidates Reassessment under Section 147: PCIT’s Mechanical Section 151 Sanction Lacks Reasoned Application
ITAT : Kolkata ITAT Affirms CIT(A) Order: Deemed Dividend and Unexplained Credit Additions Quashed Based on Genuine Commercial Transactions and Substantiated Loan Repayments
ITAT : Release Fee Paid to ECB by IPL Franchises for English Players Not Taxable in India; Live Broadcast Fee Not Royalty
HC : Gujarat High Court Directs Interest on Delayed DTVsV Refunds Based on CBDT Central Action Plan, Not Section 153 Limitation
ITAT : Delhi ITAT Quashes AY 2021-22 Assessment for Breach of Statutory Time Limit; Revenue’s Extension Plea Under Section 153 Fails for Want of Evidence
Headnote and full text available on login.
Headnote and full text available on login.
Headnote and full text available on login.
Headnote and full text available on login.
Headnote and full text available on login.
Headnote and full text available on login.